You had a spouse who met at least one of the Category 1 circumstances and you had a dependent child who:

was not in an exemption category, and

was dependent on both of you.

In this case, either you or your spouse can claim a full exemption and the other can claim a half exemption by completing a family agreement.

Full or Half

Family agreement

A family agreement is a written agreement signed by you and your spouse. You complete a family agreement only if both you and your spouse would have to pay the Medicare levy were it not for your exemption category status. You do not need to send this agreement to us unless requested. Failure to keep the agreement can cause both of you to become liable for the Medicare levy.

The agreement must contain:

the statement – 'We agree that the Medicare levy exemption in respect of our dependants for the 2017-18 year will be claimed as follows.'

name of person claiming the full exemption

name of person claiming the half exemption

your signature

your spouse's signature.

The agreement must be signed before the date of the person claiming the full exemption lodges their tax return, unless the Commissioner of Taxation allows further time.

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.